Bill Text: NY A03370 | 2019-2020 | General Assembly | Introduced

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Bill Title: Allows municipalities to enact an exemption or repeal any such exemption for taxes on clothing and footwear quarterly instead of yearly.

Spectrum: Strong Partisan Bill (Republican 22-2)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A03370 Detail]

Download: New_York-2019-A03370-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3370
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
                                       ___________
        Introduced  by M. of A. BYRNE, MORINELLO, NORRIS, M. L. MILLER, GARBARI-
          NO, PALUMBO, B. MILLER, CROUCH, BRABENEC, GOODELL, LAWRENCE,  KOLB  --
          Multi-Sponsored by -- M. of A. GALEF, HAWLEY -- read once and referred
          to the Committee on Ways and Means
        AN  ACT  to  amend  the  tax law, in relation to when municipalities can
          enact an exemption or repeal any such exemption for taxes on  clothing
          and footwear
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (d) of section 1210 of the tax law, as  amended
     2  by section 4 of part WW of chapter 60 of the laws of 2016, is amended to
     3  read as follows:
     4    (d)  A local law, ordinance or resolution imposing any tax pursuant to
     5  this section, increasing or decreasing the rate of such  tax,  repealing
     6  or  suspending  such tax, exempting from such tax the energy sources and
     7  services described in paragraph three of subdivision (a) or of  subdivi-
     8  sion  (b)  of  this  section or changing the rate of tax imposed on such
     9  energy sources and services  or  providing  for  the  credit  or  refund
    10  described  in  clause  six  of subdivision (a) of section eleven hundred
    11  nineteen of this chapter, or electing or  repealing  the  exemption  for
    12  residential  solar  equipment  and  electricity  in  subdivision (ee) of
    13  section eleven hundred fifteen of this article,  or  the  exemption  for
    14  commercial  solar  equipment  and  electricity  in  subdivision  (ii) of
    15  section eleven hundred fifteen of this article, or electing or repealing
    16  the exemption for commercial fuel cell  electricity  generating  systems
    17  equipment  and  electricity  generated  by such equipment in subdivision
    18  (kk) of section eleven hundred fifteen of  this  article  must  go  into
    19  effect  only  on  one  of  the following dates: March first, June first,
    20  September first or December first; provided, that [a  local  law,  ordi-
    21  nance  or  resolution providing for the exemption described in paragraph
    22  thirty of subdivision (a) of section  eleven  hundred  fifteen  of  this

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03097-01-9
        A. 3370                             2

     1  chapter  or  repealing  any such exemption or] a local law, ordinance or
     2  resolution providing for a refund or credit described in subdivision (d)
     3  of section eleven hundred nineteen of this  chapter  or  repealing  such
     4  provision  so provided must go into effect only on March first.  A local
     5  law, ordinance or resolution providing for the  exemption  described  in
     6  paragraph thirty of subdivision (a) of section eleven hundred fifteen of
     7  this chapter or repealing any such exemption must go into effect only on
     8  one  of the following dates: March first, June first, September first or
     9  December first. No such local law,  ordinance  or  resolution  shall  be
    10  effective  unless  a certified copy of such law, ordinance or resolution
    11  is mailed by registered or certified mail to  the  commissioner  at  the
    12  commissioner's  office  in Albany at least ninety days prior to the date
    13  it is to become effective.  However,  the  commissioner  may  waive  and
    14  reduce  such  ninety-day minimum notice requirement to a mailing of such
    15  certified copy by registered or certified mail within a  period  of  not
    16  less  than  thirty days prior to such effective date if the commissioner
    17  deems such action to be consistent with the commissioner's duties  under
    18  section  twelve  hundred fifty of this article and the commissioner acts
    19  by resolution. Where the restriction  provided  for  in  section  twelve
    20  hundred  twenty-three  of this article as to the effective date of a tax
    21  and the notice requirement provided for therein are applicable and  have
    22  not  been  waived,  the  restriction  and  notice requirement in section
    23  twelve hundred twenty-three of this article shall also apply.
    24    § 2. This act shall take effect immediately.